TMI Blog2016 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... order to be followed by action under Regulation 20 within a period of 90 days of receipt of offence report – Held that: - till date no follow up by way of show cause notice under Regulation 20 has been issued for revocation of Appellant’s licence. The offence report has been recorded in the impugned order which resulted in the suspension. As such, the time limit of 90 days prescribed has already lapsed. It is held in catena of decision by High Courts and Tribunal that the time limit prescribed in CBLR, 2013 is mandatory and failure to adhere the same will make the action without jurisdiction – impugned order not justified – decided in favor of appellant. - Customs Appeal No. 51156 of 2016 - 52518/2016 - Dated:- 22-7-2016 - Mr. Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any was summoned to appear before the Officers on 17.11.2015. Admittedly, the said summon was served only on 19.11.2015. Again another summon was issued to appear on 07.12.2015. The Appellant informed the inquiry Officers that due to medical reasons he could not travel to Ahmedabad. Thereafter, on 09.02.2016, Shri Sanjeev Maggu of the Appellant s company appeared before the Officers and gave a statement voluntarily. The allegation against the Appellant is that, they have not produced the documents with reference to imports made by two importers for investigation. It is the case of the Appellant that a search was conducted in the premises of the Appellant and all the documents available (serially numbered from 1 to 161) alongwith the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to understand how the strong allegation of refusal, removal or destruction of documents could be levelled against the Appellant in these facts of the case. Even otherwise, we find that till date no follow up by way of show cause notice under Regulation 20 has been issued for revocation of Appellant s licence. The offence report has been recorded in the impugned order which resulted in the suspension. As such, the time limit of 90 days prescribed has already lapsed. It is held in catena of decision by High Courts and Tribunal that the time limit prescribed in CBLR, 2013 is mandatory and failure to adhere the same will make the action without jurisdiction. Regarding continued suspension without timely action under Regulation 20, referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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